The question of the future pension worries everyone. pension reform conducted by the state, makes every citizen interested in transfers to his individual account in the pension fund.
The larger the amount of transfers, the higher the pension will be. Because Not all employers are conscientious about this species deductions, then it is better to keep the situation under control and be able to defend your rights to receive a future pension. How to view and find out pension contributions in Pension Fund?
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What is the tax amount?
Pension fund contributions - how much is it?
At present, the tax to the Pension Fund is from all working citizens 22%.
Moreover, the employer deducts it for each employee.
This deduction of 22% is divided into the following types:
- 16% constitutes the insurance part;
- 6% goes to the creation of a funded part, which everyone has the right to dispose of independently.
For some categories of workers, there is a reduction factor in accordance with Federal Law No. 212, Article 58. So, for organizations that are on a simplified taxation system, deductions are 20%.
The same transfers for each employee are made and individual entrepreneurs. For employees working in harmful and dangerous working conditions, there is additional insurance premium rate(FZ No. 212 article 58.3). The highest tariff adopted for hazardous working conditions is 4%.
Ways to control the employer
How to check if your employer pays insurance premiums?
In order to be sure of your old age, it is worth control the process of contributions to the Pension Fund to an individual account.
You can do this in any of the ways. One of the simplest is to clarify the amount of deductions in the accounting department of your enterprise.
State Services Portal
To receive information online on the State Services portal (www.gosuslugi.ru), you must enter your personal account. If you have to enter for the first time, then it is quite easy to do it. You need to enter some information about yourself: surname, name, patronymic, mobile phone or email address.
Then click Register. After the completed operation, a notification will be sent to your phone or e-mail confirming your entry.
We select the service Pension, allowances and benefits from the catalog, inside this service you need to select the menu item Notification of the status of the personal account. The request is processed for several minutes, then an extract of all deductions is provided. The information is provided as a pdf file.
This service is provided only upon confirmation account one of the suggested ways:
- through the client service of the Pension Fund;
- Russian post;
- using an electronic signature.
Website of the Pension Fund of the Russian Federation
We determine how contributions to the pension fund go on the PFR website. It is necessary to log in to the citizen's personal account on the website www.pfrf.ru. Cabinet is being created automatically when registering on the website of the State Service.
You need to select a menu item from the service catalog Ministry of Health and social development RF. Next, click on the menu item Pension Fund. A selection of different services will be offered.
Selecting a service Information about the status of individual personal accounts. Here you can get extended notice, which contains information on the transfer of funds to the funded and social parts of the pension, or a Simple Notice.
In a simple notice, in its lower half, information is provided on the amounts of the insurance part of the pension by years, and the total amount of savings is also indicated.
Client service of territorial bodies
You must contact the client department of the Pension Fund at your place of residence. You need to take your passport and SNILS with you.
There be asked to write a statement, which indicates the method of providing information: in person or by registered mail. After 10 days, you can receive an extract from your individual account by mail.
MFC
This service, by analogy with the client service of the Pension Fund, is provided in the service of the MFC ( "Single window"). Documents required for ordering this service: passport, SNILS and application.
Credit organizations
The funds transferred by the employer are kept in banking organizations.
To date The Pension Fund has an agreement with such banks as:
- VTB Bank of Moscow;
- VTB 24;
- Gazprombank;
- Bank Uralsib.
The easiest way is to contact Sberbank, whose branches located within walking distance to the public. You must have a passport and SNILS. The department will offer to write an application for the provision of services.
An employee of Sberbank will register your information and open access in your personal account bank for this service. Through the personal account, it will be possible to send requests to provide information about the state of the pension account.
To provide service in credit institutions You must be a customer of this bank.
All services for providing information on an individual retirement account provided with SNILS.
By TIN
If SNILS is unknown, it can be easily recognized by TIN by sending online request to the website of the Federal Tax Service(www.nalog.ru).
On the site you need to select a section in Electronic service, which is called Business risks: check yourself and the counterparty - search by TIN or OGRN.
After entering the TIN and verification numbers from the picture, when you click the Find button get the result as a pdf file. It contains information with the registration number of the Pension Fund.
You can also find out your number on the website of the Pension Fund. To do this, you must first determine the code of your region according to the PF classifier.
The code consists of three digits, for example, for Moscow it is 087 . Then, having entered the personal account of the PF, we enter the region code in a special window.
After that, select the Forgot button registration number PFR and in the next window enter the TIN. Information will be displayed on the screen with 12 digit registration number.
Non-state pension funds
The main feature is voluntariness of transferred funds. There are two options:
- additional pension provision;
- obligatory pension insurance.
In both cases, it is treaty.
For the first case, it can be issued with the citizen himself or with his employer. This will allow, in the event of retirement age receive an additional payment to the main part of the pension.
This part, received from a non-state pension fund, may be paid during a specific retirement period or for life.
It all depends on the conditions specified in the contract, which at any time you can cancel and get all your money back taking into account accrued investment income.
These funds are also inherited in the event of the death of their owner. Contributions can be made at different intervals and in various ways: via mail, at the fund's cash desk or by bank transfer.
In the second case, the contract must be concluded with the employee himself. on the funded part pensions. These funds will also accrue investment income.
You can always opt out of this agreement. In this case, all funds from the funded part of the pension will go to the Pension Fund. It is worth considering that on this moment the state does not index this part of the funds.
For citizens with a date of birth before 1967, the funded part of the pension is not allowed.
You can find out about deductions made to a non-state pension fund. by contacting him directly.. You can apply by presenting your passport and SNILS.
Also, each non-state pension fund has its own official website such as Sberbank. You should register on it and find out information about the amounts of savings in your personal account.
Information on transfers to a non-state pension fund must be provided upon request to the accounting department of the enterprise where you work, and in the territorial office of the Pension Fund.
What to do if funds are not received?
If the employer’s dishonesty is found in transferring funds to the Pension Fund, it is necessary go to court.
In accordance with the Federal Law No. 167, article 15, any citizen can freely receive information about transfers to the Pension Fund, as well as uphold in judicial order your rights.
For litigation, you must provide work book, labor contract and pay slips. To ensure old age, the state makes savings on individual accounts citizens in the Pension Fund.
These deductions must be made by employers, but not all of them are conscientious. That is why it is worth checking the amount of transferred funds yourself.
For this there is a wide variety of verification methods. Can you do it personal visit offices of the Pension Fund, order a request by mail or on the Internet. If it is found that the transfers are not made, it is worth contacting the court.
Watch a video on how to find out the amount of pension savings:
"Your OREOL" understood what changes had occurred with the funded part of the pension.
Tatyana Belousova
Today's pensioners on average receive a pension of 10-11 thousand rubles. It is clear that you will not show off much for this amount, so those who are far from retirement, at least once, but thought about it - and not save up for old age? Moreover, the pension legislation allows this to be done. In one of the previous issues of "Your AREOL" we talked about the changes in the new year with the insurance part of the pension, in this one we will talk about the funded part.
Block one
Retirement educational program (in the form of a diagram)
The employer transfers 22 percent of the employee's "white" salary to the Pension Fund.
6 percent go to fixed payment which each pensioner receives as part of a pension.
10 percent are transferred to insurance part pension, which from January 1, 2015 became separate view pensions.
6 percent (for people born in 1967 and younger) is the funded part of the pension, which has now also become a separate type of pension.
For persons born older than 1967, all 16 percent go to the insurance part.
Historical digression
Since 2004, Russians born in 1967 and younger have had the right to independently manage their funded part, that is, transfer it to any non-state pension fund (NPF) or to a management company (MC). The money of those who did not want to play money games remained in the Pension Fund of the Russian Federation, and the State Management Company Vnesheconombank itself was engaged in the increment of this part of the pension savings of citizens.
What has changed?
Since January 1, 2014, future pensioners have been given the right to decide whether they want to keep the funded pension or transfer all employer contributions to insurance. The selection must be made by December 31, 2015.
If the so-called "silent people", that is, those who have never transferred money to the NPF, continue to be silent, then from 2014, contributions from their funded part will automatically be transferred to the insurance. Moreover, after 2015 they will not be able to transfer to NPF accumulative part.
At the same time, all previously formed pension savings from the “silent people” are preserved, continue to “work”, and will be paid out upon retirement.
Those who have at least once transferred money to an NPF or a management company also have a choice - to leave everything as it is, or refuse to form the funded part of the pension in favor of the insurance by writing a corresponding application. In this, the law does not limit them - such a transition can be made at any time.
Block two
There is a choice...
In the fall of 2013, the Government of the Russian Federation adopted a decision on the so-called "freeze" of the funded part of citizens. Simply put, contributions to the funded part for 2014 and 2015 of those Russians who chose NPFs and UKs were sent to the Pension Fund of the Russian Federation to form the insurance part.
Two years are allegedly given to the NPFs so that they build their work in a different way - they go through the corporatization procedure and enter the system of guaranteeing citizens' pension rights. It is very similar to a banal robbery, however, according to the manager of the Omsk branch of the Pension Fund of the Russian Federation Sergey Todorov, the government did not take such a step from a good life: did not appear. It was necessary to put things in order in this area.”
At the moment, not all NPFs have passed the corporatization procedure - according to unofficial data, only nine.
Of course, those who kept money in NPFs may have a question: what should I do if my company does not go through the corporatization procedure? You will have to transfer money to the one that will do this, or return to the Pension Fund.
True, there is one “but” - the Russian government is increasingly talking about the fact that the “freeze” will last at least until 2018. There is doubt that the joint-stock NPFs and MCs will survive until this year, and the entire funded system will not lose its relevance.
Favorable percentage
Today, both NPF and Vnesheconombank manage only those pension savings, which they received from the Russians until 2014. However, the yield leaves much to be desired.
For example, in the same VEB, the profitability in the fourth quarter of 2014 went negative, the loss amounted to 19 billion rubles. Data on NPF are not yet available. In any case, they can be found on the website of the National Association of NPFs.
Have women been hurt?
at the Ministry of Labor and social protection The Russian Federation has developed new rules for calculating the payment period and the size of the funded part of the pension. They will be applied by both the Pension Fund of the Russian Federation and the NPF from 2016. Most importantly, women will receive less than men every month. This is due to the fact that the former live longer than the latter, and retire earlier. The amount of savings is divided by the time that the average man or woman lives after retirement. According to the official website of the Ministry of Labor of the Russian Federation, for men this period is 227 months, and for women - 270 months.
According to the federal press, the funded pension for Russian women will be 20 percent (or about 100 rubles) less than for men.
By producing cash payments employees, the employer is obliged to conduct settlements with the state - from salaries in without fail taxes must be paid, which, by the way, are a rather heavy burden. Can you tell exactly how much you cost your employer? The Rabota.ru portal and labor market experts calculated how much an employee costs and estimated the amount of tax.
Hard arithmetic
Taxes are a headache for almost every employer, but you can’t get away from it. However, some companies still try to minimize the participation of the law in the process of paying tax deductions to the Russian government, go around and bring salaries into the "shadow". Meanwhile, more law-abiding employers somehow try to carry on their shoulders a heavy burden called "tax".
We decided to find out how much an officially hired employee costs, what taxes the employer pays for an employee, and what amounts are spent on this from the company's budget.
How much will the organization cost an employee who receives remuneration for his work, for example, 30 and 60 thousand rubles? Undoubtedly, not every employer can answer this question with absolute accuracy. Experts helped us figure this out — Maria Ostanina, Leading Consultant on tax accounting, and Anna Makarova, specialist in accounting, GC "RUSCONSULT" .
Each of us knows that wages are subject to a 13% personal income tax.
« This tax deducted from accrued wages worker. Thus, the cost of payingThis tax is borne by the employee himself. For example, with salaries of 30 thousand rubles and 60 thousand rubles, the employee will receive:
The company pays for the employee contributions to the funds formed in accordance with the law Russian Federation", they say experts of the company GK "RUSCONSULT".
According to them, from the amount of accrued wages of an employee, the company is obliged to pay contributions:
- to the Pension Fund of the Russian Federation - 26%;
- to the Social Insurance Fund of the Russian Federation (FSS) - 2.9%;
- to the Mandatory Medical Insurance Funds (FOMS) - 5.1%.
Eventually the company must pay an amount equal to 34% of the employee's salary.
“In addition, the company pays premiums for accident insurance in accordance with the rate assigned by the FSS. Most companies (whose activities are not associated with increased risk) have a tariff of 0.2%. Calculations are given using such a tariff, ”the experts explain.| SALARY | Insurance premiums | TOTAL |
| 30 000 rub. | RUB 10,260 | 40 260 rub. |
| 60 000 rub. | RUB 20,520 | RUB 80,520 |
Meanwhile, experts noted that some companies pay contributions to the funds at reduced rates - for example, organizations that apply the single agricultural tax; organizations operating in the field information technologies. But most organizations pay contributions at the above rates, that is, at the rate of 0.2%.
“Besides this,” experts say, “if a company is on common system taxation, then in order to pay the employee wages and pay taxes, the company must receive income that includes VAT.
“If a company applies a simplified taxation system with “income” taxation, then it is necessary to take into account the 6% tax that the company will pay,” experts say.
According to experts, in order to pay an employee a salary, a company must earn:
Get it, sign up!So, together with experts, we calculated and found out the real value of the tax burden. As you can see, the amounts are impressive. For example, a specialist claiming a salary of 30 thousand rubles (before deduction of 13% tax), in reality, will cost a company located on the OSN (general taxation system) almost 50 thousand rubles. If the employer pays his employee a salary of 60 thousand rubles, then in this case the company will have to lay a budget of almost 100 thousand rubles “for a specialist”. In addition, it should be noted that our calculations did not take into account expenses, for example, for communications and other expenses.
Of course, in each company, calculations are made in their own way. In addition, someone acts in accordance with the law and pays their employees the official “white” salary, while someone resorts to the “gray” payment mechanism Money. There are also such employers, among which the practice of paying employees their hard-earned money entirely in an envelope is especially popular. But one way or another, after carrying out the appropriate calculations, the conclusion about the magnitude of the tax burden suggests itself.
By the way...
From January 1, 2011, the amount of insurance premiums paid by employers to the relevant funds has been increased Russian government from 26% to 34%. Naturally, this caused an outcry among business representatives. However, after some time, the government of the Russian Federation nevertheless realized the negative effect of this measure. And in the spring of this year, Russian President Dmitry Medvedev instructed officials to develop a project to reduce the insurance rate to 30%. But that's bad luck - the reduction of the insurance rate will lead to a deficit and so long "leaky" budget of the Pension Fund. The solution to the problem was found by the Ministry of Finance - to introduce an additional 10% tax on high salaries. Such a radical proposal of the Ministry of Finance caused a lot of controversy. But at the end of August, the aforementioned department published the document “Main Directions for tax policy RF for 2012-2014”.
Starting next year, deductions at a 30% rate will be made from annual salaries in the amount of up to 512 thousand rubles, in 2013 this amount will increase to a value of 567 thousand rubles. However, along with a reduction in the amount of insurance premiums, an additional tariff will be introduced for "rich" workers. If their earnings exceed the established bar, then their salaries will be charged additional fee 10% from the so-called "tail", exceeding the established limit. By the way, the department hastened to “please” the workers and reported that the reduction in the maximum rate of insurance premiums is only a temporary measure - for the period from 2012 to 2013.
If the employee "does not live up" to the status of "rich man", then the benefit of reducing the rate of insurance premiums will be obvious - employers will make deductions at a 30% rate. But if an employee is paid a decent financial reward for his work, which will exceed the established threshold? The answer is obvious - the tax burden will be increased again.
Is raising taxes really the only way out? After all, the situation is developing in two ways - the economy and its growth in our country is unenviable, and taxes continue to increase. And who will suffer from this in the first place - the companies themselves or the employees themselves? Obviously both sides...
post scriptum
Having made the appropriate calculations, you can understand how much the company spends on the "maintenance" of one employee. The conclusion about the severity of the tax burden suggests itself. By the way, very soon the tax burden on business will be increased even more, which can lead to the most negative consequences.
28.08.2019
Insurance premiums are divided into several types and have their own individual percentage rates.
The deductions are paid at the expense of the employer and do not impose any obligations on the employees themselves.
The basis for the calculation is the salary of officially employed employees before deduction from it income tax. In this case, the calculation is carried out individually for each employee.
Interest rates in 2019 - table
The rates of insurance premiums from wages are approved by Art. 425 of the Tax Code of the Russian Federation.
For ease of perception, we present them in the form of a table:
| Purpose of payment | What percentage of gross wages |
| Retirement within maximum amount statutory salary | 22% |
| Pension over the maximum amount | 10% |
| VNiM (disability and maternity) for accruals within the maximum limit | 2,9% |
| FSS in relation to foreigners and stateless persons in statutory within | 1, 8% |
| VNiM over the maximum limit | 0% |
| Medical from the entire accrued salary | 5,1% |
Payments at the specified rates are paid to the Federal Tax Service. In addition, the employer transfers injury contributions to the FSS.
Its size depends on the professional risk class assigned to the organization: from 0.2% to 8.5%.
The maximum amount with which taxes are paid to the FIU, FSS
In 2019, the limit for the calculation of insurance premiums from the salary of employees:
- 865,000 rubles - for contributions to the Social Insurance Fund;
- 1,150,000 rubles - for contributions to the PFR.
In practice, this works quite simply. Every month, the employee is paid a salary, from which the employer pays insurance premiums.
When the total income since the beginning of the year exceeds 865 thousand rubles, the organization stops paying contributions to VNiM.
They resume next year.
The situation is slightly different for pension insurance payments.
When the total salary of an employee exceeds 1 million 150 thousand rubles, the percentage of deductions is reduced to 10%.
Medical and injury contributions are paid continuously, regardless of the amount of staff wages.
When to pay - terms
If a gross violation is made and the amount of contributions of more than ten percent is not paid, the employer will face a fine of 5 to 10 thousand rubles. If the inspectors prove that the delay was due to a crime, the perpetrators can be sentenced to criminal liability.
Can you list earlier?
The law does not impose restrictions on the timing of payment of premiums in advance. Therefore, it is quite possible to list them before the payment of salaries.
However, if you need to recalculate wages in current month, insurance deductions will also have to be recalculated.
Overpayment of insurance amounts is not terrible, but when there is an underpayment, the employer will have to pay penalties.
How to calculate payroll deductions?
Insurance premiums are calculated by the employer from the accrued salary.
When determining the basis for the calculation, you need to take into account the points:
- Contributions are calculated separately for each employee. You can pay them in general payments, depending on the type.
- The base is calculated on a monthly cumulative basis from the beginning of the year.
- Art. 420 of the Tax Code of the Russian Federation establishes taxable amounts of remuneration. If we talk about wages for work, then, based on this normative act, we can say that all accruals are subject to insurance premiums.
- Art. 422 of the Tax Code of the Russian Federation establishes amounts that are not subject to taxation by contributions. The most common payments accrued together with salary:
- social security benefits;
- the amount of damages;
- severance pay upon dismissal;
- daily allowance;
- one-time financial assistance.
In other words, the accountant takes the employee's accruals, removes non-taxable amounts from them, and multiplies them by the contribution percentage.
This procedure is carried out for each employee.
As a result, the data obtained are summarized depending on the type insurance contribution and payment is made to the budget.
Important! accrued sums insured the employer pays at his own expense, there is no deduction from wages.
Calculation example
Initial data:
The company has 5 employees.
The whole month they all worked fully and received: 15,000, 17,000, 19,000, 21,000, 23,000 rubles.
Suppose an organization is assigned 1 class of professional risk.
Therefore, she is obliged to pay 0.2% monthly for injuries.
The accountant must make a calculation for each insurance premium and each employee individually:
| Employee | PF | FSS | MHIF | traumatism |
| 1 | 15000 * 22% = 3300 | 15000 * 2,9% = 435 | 15000 * 5,1% = 765 | 15000 * 0,2% = 30 |
| 2 | 17000 * 22% = 3740 | 17000 * 2,9% = 493 | 17000 * 5,1% = 867 | 17000 * 0,2% = 34 |
| 3 | 19000 * 22% = 4180 | 19000 * 2,9% = 551 | 19000 * 5,1% = 969 | 19000 * 0,2% = 38 |
| 4 | 21000 * 22% = 4620 | 21000 * 2,9% = 609 | 21000 * 5,1% = 1071 | 21000 * 0,2% = 42 |
| 5 | 23000 * 22% = 5060 | 23000 * 2,9% = 667 | 23000 * 5,1% = 1173 | 23000 * 0,2% = 46 |
| Total Contributions | 20900 r. | 2755 r. | 4845 r. | 190 r. |
It turns out that the accountant will draw up 4 payment orders for payment of contributions in the amounts:
- 20900 r. - pension contributions;
- 2755 r. - disability and motherhood;
- 4845 r. – medical;
- 190 r. - injury.
Such a calculation scheme is valid every month, until the limits are exceeded.
In practice, manually accountants have not calculated anything for a long time, the program makes these calculations automatically.
The main thing is to check the correctness of its operation and settings.
The employee, on the other hand, will receive the amount in full, only 13% personal income tax will be deducted:
Payment of contributions is made at the expense of the employer.
Is the salary of a deceased employee taxable?
It's fast and free!
The current legislation establishes mandatory insurance payments to various funds - pension, social and medical insurance. This is an indispensable obligation for all companies and entrepreneurs. In other words, everyone pays contributions - both individual entrepreneurs without hired personnel, and LLCs with average incomes, and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, that is, those that do not receive income, but have not officially announced the termination of their activities, also make these payments. The calculation of the amount of insurance premiums is carried out in different enterprises in different ways, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations, employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.
What is the difference between employer and employee taxes?
First, let's look at the differences in the payment of taxes by the staff and the employer, since they are often confused, although these concepts are polar opposites. Calculation of insurance premiums is carried out on the basis of wages. You can not mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of his personal salary, and the employer pays 30% of the total staff salary fund to various funds. By the way, acting as a tax agent, a company or individual entrepreneur withholds and transfers to the budget the full the amount of personal income tax from her employees. This is the difference between the taxes paid by employees and business leaders.
Insurance premiums: what is it?
Contributions paid by the employer to social funds are called insurance or social contributions. All payments in them are calculated and transferred monthly in the established legislative order terms. 
The vast majority of the Russian population is employed by various enterprises. For companies located on traditional system taxation, the basis for calculating insurance premiums is based solely on the amount of their accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social, in calculation base are not included. These include:
- material compensation;
- assistance from the company to restore health or purchase medicines based on collective agreement or industry tariff agreements;
- benefits accrued upon dismissal of employees caused by a reduction in production and the elimination of jobs;
- business travel expenses that are of a production nature, but are not related to payroll.
So, all accruals are made on the amount of the accrued salary. We will find out to which funds the contributions of enterprises using OSNO are transferred, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs are applied.
FSS
One of the most important social funds where insurance premiums are deducted - FSS. It works in two directions: it controls and pays temporary disability benefits and compensates for damage caused by industrial injuries. 
In this regard, contributions to the FSS are calculated at the following rates:
▪ 1st – in terms of temporary disability and maternity – 2.9% of employees' wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.
▪ 2nd – industrial accident insurance. The amount of the contribution varies from 0.2% to 8.5% and corresponds to one of the 32 occupational risk classes that are legally established for companies of varying degrees of occupational injury. There is no amount for this type of insurance limit base, salary deductions are made regardless of the amount of income according to the risk class established for each enterprise. Only for budget enterprises occupational risk is limited to first class.
FFOMS
Deductions for health insurance account for 5.1% of wages in 2015. The maximum salary level, above which contributions are not calculated, is 624 thousand rubles.
FIU
For enterprises operating on a common basis, contributions are 22%. The marginal income for their accrual in the current year is 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to a separate employee account, but to a general, consolidated account. The presented table shows the amount of deductions and the marginal levels of income on which they are accrued for enterprises using the OSNO.
1. An example of calculating insurance premiums
An employee of the enterprise received a salary of 68 thousand rubles in January. It includes payments:
- salary - 40,000 rubles;
- vacation pay - 15,000 rubles;
- paid sick leave- 13,000 rubles.
Total accrued: 68,000 rubles.
The sick leave payment is not included in the calculation base, reducing the amount of income for calculating contributions.
68 - 13 \u003d 55 thousand rubles.
January dues:
in the FIU:
55,000 * 22% = 12,100 rubles.
in FSS:
55,000 * 2.9% = 1595 rubles.
In the FSS (from unscrupulous words):
55,000 * 0.2% = 110 rubles.
in FFOMS:
55,000 * 5.1% = 2805 rubles.
Total accrued contributions for the month - 16,610 rubles. 
Let's continue the example:
The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:
In the FIU:
711,000 * 22% + (856,000 - 711,000) * 10% = 156,420 + 31,900 = 188,320 rubles.
in FSS:
670,000 * 2.9% = 19,430 rubles.
FSS (from misc/sl.):
856,000 * 0.2% = 1,712 rubles
FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - 241,286 rubles.
Insurance premiums: calculation for individual entrepreneurs
Often, entrepreneurs, organizing their own business, work in the singular, without recruiting staff. An individual entrepreneur does not pay a salary to himself, he receives income from entrepreneurial activity. This category also includes the so-called self-employed population - private lawyers, doctors and other professionals who have organized their own business.
For such entrepreneurs, a special procedure for calculating such payments is legally approved - fixed (mandatory) insurance premiums.
The calculation of mandatory insurance premiums is carried out based on the size of the minimum wage indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two, was taken as the basis for calculating deductions. 
This amount is clearly defined and calculated as the product of 12 times the minimum wage and the tariffs set for the PFR in the amount of 26% and FFOMS - 5.1%:
In the current year compulsory contribution amounted to 18,610.80 rubles. and 3650.58 rubles. respectively. The total amount to be transferred for the year is 22,261.38 rubles.
Individual entrepreneurs do not calculate insurance premiums in the FSS, since they do not provide for settlements with the fund either for paying disability certificates or for industrial injuries.
Legislatively, the maximum income level has been established for the possibility of paying deductions in a fixed amount - 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the FIU. It does not apply to contributions to the FFOMS. The size of the contribution to this fund is not affected by the amount of income, it is stable.
The procedure for transferring and calculating insurance premiums to the Pension Fund of the Russian Federation by entrepreneurs
The algorithm for calculating the pension fund is as follows:
Until the end current year a fixed fee must be paid. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, it does not matter financial results activities, neither the taxation regime, nor the amount of income, nor its complete absence. This fee is paid because it is mandatory.
Until April 1 next year, the part of the contributions received by calculation is transferred - 1% of the amount of income that exceeded the three hundred thousandth limit.
3. Consider an example of calculating insurance premiums for an individual entrepreneur working without personnel:
The annual income of a practicing physician amounted to 278 thousand rubles. Let's calculate insurance premiums:
in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.
in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.
Payments are made in equal installments quarterly or immediately in full. The main thing is that they be submitted before the end of the year.
4. Consider the following example:
IP income for the year - 2,560,000 rubles.
Contribution to the PFR \u003d 18,610.80 + 1% * (2,560,000 - 300,000) \u003d 18,610.80 + 22600 \u003d 41,210.80 rubles.
In FFOMS - 3650.58 rubles.
Important! Fixed amount RUB 22,261.38 must be transferred before the end of the tax year, a contribution from the difference of 18,949.42 rubles. paid by April 1st.
The maximum contribution amount for the current year is 148,886.40 rubles. It is calculated according to the formula: 8 times the minimum wage for the year, multiplied by the established PFR tariff.
Features of calculating IP contributions: how to correctly calculate the amount of IP income
The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if earlier all calculations were based on the amount of profit, today the amount of income received is taken as the basis for calculating them. And these concepts should be distinguished, since an incorrectly calculated amount of income and, consequently, a payment can lead to the imposition of penalties.
When combining several tax regimes income from activities on each of them should be summed up. If the entrepreneur's income for the year is not more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.
Application of reduced tariffs: who can count on benefits?
Russian legislation regulates the possibility of applying reduced tariffs for certain categories of employers. The values of these tariffs are different for different companies and depend on the activities in which they are engaged. The rates are listed in the 1st part of Art. 58 Z-on No. 212-FZ. This is a very large register that contains a wide range of eligible payers. The table contains a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions.
| Companies eligible for feed-in tariffs | FIU | FSS | FFOM |
| Enterprises working for the Unified Agricultural Tax, agricultural producers, public representations of the disabled | 21 | 2,4 | 3,7 |
| Partnerships organized by budgetary, non-profit institutions, IT companies, etc. | 8 | 4 | 2 |
| Companies and individual entrepreneurs working on a patent and simplified tax system for the types of activities listed in the law, pharmaceutical entrepreneurs on UTII, non-profit organizations on the simplified tax system, enterprises operating in the field of social security, research and development, healthcare, culture, charity | 20 | 0 | 0 |
| Enterprises participating in the Skolkovo project | 14 | 0 | 0 |
In paragraph 8, part 1 of Art. 58 published a list of activities for which the use of preferential tariffs is established. Organizations and individual entrepreneurs working with any of them are given the right not to calculate social and medical insurance contributions, and a rate of 20% is set for contributions to the Pension Fund. The marginal income for calculating deductions is 711 thousand rubles. On income received, in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.
Consider the calculation of insurance premiums at preferential rates using the following several examples.
1. From the annual income of an employee of an enterprise - an agricultural producer entitled to a preferential calculation in the amount of 264,000 rubles. payments were:
In the FIU:
264,000 * 21% = 55,440 rubles.
in FSS:
264,000 * 2.4% = 6336 rubles.
In FFOMS:
264,000 * 3.7% = 9768 rubles.
Total: 71,544 rubles.
2. From the salary of an employee of a social security enterprise conducting activities subject to the application of benefits in the amount of 210,000 rubles, contributions must be calculated:
In the FIU:
210,000 * 20% = 40,500 rubles
Total: 40,500 rubles.
3. From the annual income of an employee of an IT company in the amount of 547,000 rubles. deductions made:
In the FIU:
547,000 * 8% = 43,760 rubles.
in FSS:
547,000 * 4% = 21,880 rubles
In FFOMS:
547,000 * 2% = 10,940 rubles.
Total: 76,580 rubles.
Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to rubles, as was customary before, but are calculated and paid in rubles and kopecks, without creating meager overpayments in settlements with funds.
Accounting for insurance premium payments: accrual, postings, features
The accrual of insurance premiums is carried out by employers in the same month for which the salary is accrued. Important! Accrual-calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. Often it starts in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once. 
Accounting for insurance premiums is carried out on account No. 69 “Settlements for social insurance”and its sub-accounts for a separate allocation of types of deductions and funds. It corresponds with the accounts of production costs, the amount of accrued contributions is reflected in the credit of the 69th account:
Dt 20 (23, 26, 44 ...) Kt 69 - contributions to the PFR, FSS and FFOMS have been accrued to the corresponding subaccounts approved by the company.
The paid contributions are debited to sub-accounts 69 and reflected in the credit of account 51 "Settlement account", confirming the payment made and the calculation of the paid insurance premiums.
Features of the application of benefits when paying contributions for "simplifiers"
It is legally possible to reduce tax base enterprises using special regimes. Paid insurance premiums in the full amount of the calculated amount reduce the base for the accrued tax provided for by the special regime in the following cases:
The individual entrepreneur applies the simplified tax system and / or UTII and operates without hired personnel;
The company operates on a simplified regime of "Income minus expenses".
1/2 of the amount of deductions reduces the base for tax calculation when the following regimes apply:
USN "Income * 6%";
For patent holders, insurance premiums do not reduce their value.
It should be noted that the right to apply these benefits is feasible only in the period for which the tax is charged, and the base can be reduced solely by the amount paid (not accrued!) In the same reporting period contributions.
Penalties
The insurance premiums, which are calculated, must be paid to the funds in deadlines. According to the law, in case of untimely transfer of monthly payments, the controlling departments have the right to present the organization with a penalty for each day of delay.
Penalties that are not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that can cause displeasure of off-budget funds. They have the right to fine the company for late registration in the funds or for being late in reporting on contributions, as well as for using forms of an unspecified form. This is far from complete list violations, off-budget fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change anything and report on time.
